Amended Petition (6.27.25).pdf
Brusin LLC, Petitioner Vs. City Of Midland, Respondent · 25-002478-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. Amended Brusin, LLC 25-002478 City of Midland 14-23-40-330 X N/A Industrial-Improved (301) X
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8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ MTT Docket No. 25-002478_______ Page 2 of 4 A protest was made to Respondent's 2024 March Board of Review, even though no protest was required pursuant to MCL 205.735a(4)(a). No protest was made to Respondent's 2025 March Board of Review. N/A Midland 220 Arrow Cove Midland, Michigan 48642 City of Midland 5309 Nakoma Midland, Michigan 48640 X X 14. The tax year(s) at issue are: 2025______________________________
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15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): MTT Docket No. 25-002478_______ Page 3 of 4 N/A 2025 $1,698,600 $849,300 $782,651 2025 $714,484 $357,242 $357,242 2025 $984,116 $492,058 $425,409 Petitioner requests that the assessment for the subject property be adjusted to comparable market values based on the sales comparison approach, the income approach, and the cost approach. Petitioner asks this Tax Tribunal to reduce the True Cash Value, State Equalized Value, and Taxable Value of the subject property to reflect the values identified in Section 17 above. Petitioner further asks this Tax Tribunal to award Petitioner costs and attorney fees, because Respondent's assessment is unsupportable, invalid, and so egregious as to constitute harassment. Based on the sales comparison approach,and the income approach using a reasonable capitalization rate, the values for the subject property are in line with Petitioner's values identified in Section 17 above. It is believed Respondent relied solely on the cost approach in preparing the Assessments for the subject property, and that Respondent made improper assumptions regarding the cost approach, in valuing the subject property. Based on Respondent's failure to adequately assess the subject property, Petitioner requests the relief detailed in Section 19 above.
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Signature of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: _________________________________________________________________ Signature of Petitioner’s Au ______________________ MTT Docket No. 25-002478_______ Page 4 of 4 Andrew J. Balzer (P82952) abalzer@shinnerscook.com 5195 Hampton Place, Saginaw, Michigan 48604 989-799-5000 June 27, 2025